Lots marked "ǂ" are to be sold whilst subject to Temporary Importation. Sales held in: The UK - The Hammer Price will be subject to import VAT at the reduced rate, currently 5%, and the Buyer’s Premium and the Overhead Premium (if applicable) will be subject to VAT at the standard rate, currently at 20%. These taxes will be charged to the Buyer who may be able to claim a refund of these additional expenses if the property is exported outside the UK. France - Lots with the ǂ (double dagger) symbol next to the Lot number or the estimate have been imported from outside the European Union (EU) and are to be sold at auction under temporary importation. The Hammer Price will be increased by additional expenses of 5.5% and the Buyer’s Premium and the Overhead Premium (if applicable) will be increased of VAT currently at a rate of 20% (5.5% for books). These taxes will be charged to the Buyer who can claim a possible refund of these additional expenses if the property is exported outside the EU. Italy - The Hammer Price is subject to a reduced VAT rate (10%) for Italian residents only. The cost for the final importation of the lot, starting from €300 plus VAT, will be at the Buyer’s expense. Sotheby’s will not be responsible for timing of the closure of the Temporary Importation. Germany - The Hammer Price will be subject to import VAT at the reduced rate, currently 7%, and the Buyer’s Premium and the Overhead Premium (if applicable) will be subject to VAT at the standard rate, currently at 19%. These taxes will be charged to the Buyer who may be able to claim a refund of these additional expenses if the property is exported outside the European Union.

Voitler Billney, 19th Century